The Romanian Internal Public Audit System – An X-Ray Analysis of Audit Compartment Activities

Adelina DUMITRESCU Peculea ()
Additional contact information
Adelina DUMITRESCU Peculea: Romanian Academy, The Institute for World Economy, Romania

REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, 2015, vol. 16, issue 3, 343-353

Abstract: Closely following the Romania’s EU-Integration, the public administration began a drastic reform process of all its systems, including internal public audit. In this regard, even right after 1989, a connection to European governance mechanisms and the implementation of European best practices were sought. Thus, building an efficient and sustainable public administration migrated over time from intention to necessity and lately to priority of all development strategies. For implementing such mechanism, clear and transparent decision processes, a good management of available resources, an adequate institutional and administrative structure and standards centered on public interest promotion are necessary. This paper presents an X-Ray like image of the public audit system in Romania, for the implementation of an efficient management in public entities as part of public sector good governance. The sustainable development of public administration is in need of an audit system consolidation, based on specialists contributing to reaching objectives by improving information flows and efficient risk management.

Keywords: internal public audit; system evaluation and implementation; efficient management; public administration and public interest. (search for similar items in EconPapers)
JEL-codes: M42 O16 P41 (search for similar items in EconPapers)
Date: 2015
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://rmci.ase.ro/no16vol3/05.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rom:rmcimn:v:16:y:2015:i:3:p:343-353

Access Statistics for this article

REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT is currently edited by Marian Nastase

More articles in REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT from Faculty of Management, Academy of Economic Studies, Bucharest, Romania Contact information at EDIRC.
Bibliographic data for series maintained by Marian Nastase ().